Some expenses can be set off against tax.

【set】有些开支可以入账抵税。

Hearing the visitors enter they all jumped down, and, clinking their chains, placed themselves beside their berths, while their half-shaven heads were distinctly set off against the gloom of the prison.

听到来访者进来， 他们都跳了下来， 叮当作响地站在自己的铺位旁边， 而他们剃光了一半的头在监狱的阴暗中显得格外醒目。